What Every Director Should Know About Financial Statement Materiality

    View Authors July 2012

    Squire Sanders senior associate Gabriel Colwell co-authored "What Every Director Should Know About Financial Statement Materiality," which appeared in the July edition of NACD Directorship magazine. Gabriel discusses assessment of financial statement materiality including how it is determined, who is responsible for determining materiality and materiality of intentional errors. He also provides guidance on how to manage materiality questions where significant judgment is required.

    Reprinted with permission from NACD Directorship magazine.